NZ IFRS 16

Leases

Sets out the principles for the recognition, measurement, presentation and disclosure of leases.

  • Lease Liability in a Sale and Leaseback – Periods beginning on or after 1 Jan 2024 (early application permitted on a voluntary basis)

    Date of issue: Nov 2022

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  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Feb 2016

    Date compiled to: Sept 2020

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  • Covid-19-Related Rent Concessions beyond 30 June 2021 – This version is effective for reporting periods beginning on or after 1 Apr 2021

    Date of issue: Apr 2021

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  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2020

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  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted, including in financial statements not yet authorised for issue at 1 Jun 2020)

    Date of issue: Feb 2016

    Date compiled to: Jun 2020

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  • Covid-19-Related Rent Concessions – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted)

    Date of issue: Jun 2020

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  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016

    Date compiled to: Jul 2018

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  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016

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  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Feb 2016

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  • RDR NZ IFRS 16 and NZ IAS 7 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018

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